减税降费
cutting taxes and fees
2019年，有机遇也有挑战，大家还要一起拼搏、一起奋斗。减税降费政策措施要落地生根，让企业轻装上阵。
2019 will see both opportunities and challenges that will require us to work together shoulder to shoulder. Policies to cut taxes and fees must take root to ease the burden on enterprises.
——2018年12月31日，习近平发表的2019年新年贺词
减轻企业税费负担。推进增值税等实质性减税，对小微企业、科技型初创企业可以实施普惠性税收免除，根据实际情况降低社保缴费名义费率。
The burden of taxes and fees on the companies should be eased. Substantial tax cuts including the reduction of value-added taxes should be advanced, while tax exemptions can be provided for micro and small firms as well as technology startups. The nominal rates for social security contributions should be lowered in accordance with actual conditions.
——2018年11月1日，习近平主持召开民营企业座谈会并发表重要讲话
10月16日，国务院召开常务会议，部署进一步推进减税降费，确保为企业减负担、为发展增动能。会议指出，今年前8个月全国减税降费1.5万多亿元。据测算，全年减税降费总额将超过2万亿元。
The State Council, China's cabinet, on Wednesday called for enhanced efforts to further carry out the policies of cutting taxes and fees to alleviate burdens on companies and increase the momentum of development. In the first eight months, tax and fee cuts exceeded 1.5 trillion yuan, according to the meeting. It estimated that the total tax and fee cuts will surpass 2 trillion yuan by the end of this year.
“减税降费”具体包括“税收减免”和“取消或停征行政事业性收费”两个部分。今年，我国出台实施了近年来力度最大的减税降费政策。10月16日召开的国务院常务会议指出，下一步，一要落实落细减税降费政策，及时研究解决企业反映的突出问题，确保制造业等主要行业税负明显降低、建筑业和交通运输业等行业税负有所降低、其他行业税负只减不增。二要指导各地加强财政预算管理，政府要坚持过“紧日子”，严控一般性支出。落实省级政府主体责任，支持基层财政困难地区保工资、保运转、保基本民生。落实增值税留抵退税分担机制。三要研究进一步推改革、促发展、增就业措施，聚焦鼓励创业创新，研究对制造业重点行业加大研发费用加计扣除比例，增强发展内生动力和后劲。
- 营商环境
business environment - 行政事业性收费
administrative fees - 一般性支出
general expenditure
